GLASGOW, Ky. — More than $400,000 in 2025 property taxes remained delinquent in Barren County as of Aug. 18, according to a delinquent tax report.

The report lists hundreds of unpaid tax bills totaling $402,302.59. The amounts range from less than $50 to tens of thousands of dollars.

The tax report does not list which taxing districts are owed, so all amounts are a combination of taxes owed to the county, cities, schools and other taxing districts.

Barren County Clerk Helena Birdwell said earlier this week that her office received about $622,000 in delinquent 2025 property taxes when the unpaid accounts were turned over to the clerk’s office.

Since then, taxpayers have continued making payments, bringing the total on the list down to about $402,000. The list is updated regularly as payments are received.

The largest bill on the list is $37,749.63, owed by 214 S L Rogers Wells KY LLC for the Food Lion property on S.L. Rogers Wells Boulevard.

Other large bills include:

• $14,058.42 owed by Luke Haire on Yellow Buckeye Lane.
• $12,033.51 owed by Auto Auction of Glasgow LLC on Industrial Drive.
• $11,076.02 owed by Shashikant Patel on South Green Street.
• $8,716.17 owed by Jay Brahmani Krupa Inc. on Tompkinsville Road.
• $8,562.59 owed by Daily Stop Inc. on Columbia Avenue and Park Avenue.
• $8,094.33 owed by Wow Wow Town LLC on Mammoth Cave Road.
• $7,924.02 owed by Guntown Mountain Resort LLC on Mammoth Cave Road.

The list includes more than individual homeowners. Businesses, LLCs, estates, trusts and other entities also appear throughout the report.

Some property owners have multiple delinquent bills. Wow Wow Town LLC, for example, appears on several properties, including three bills totaling more than $20,000.

The report was generated Aug. 18 and shows the amount due as of that date.

How delinquent taxes are handled

Under Kentucky law, sheriffs are responsible for collecting property taxes. Tax bills that remain unpaid after April 15 are then transferred from the sheriff’s office to the county clerk’s office for further collection.

The bills then become certificates of delinquency and serve as liens against the properties, according to the Kentucky Department of Revenue.

Interest begins accruing at 1% per month. A 10% county clerk fee and 20% county attorney fee are also added to the amount due, according to the department.

Beginning in mid-July, county clerks can offer certificates of delinquency for sale to third-party purchasers. If a certificate is sold, the property owner must work with the purchaser to arrange payment, and additional fees may be added.

Barren County tax sale

Barren County will hold its delinquent tax sale Sept. 23 at 8:30 a.m. in the Barren County Fiscal Court chambers.

As of Tuesday, Birdwell said her office had collected just over $311,000 in delinquent taxes that were turned over by Sheriff Kent Keen.

Keen turned over 695 bills totaling just over $622,000.

“We’re doing pretty good to have collected 290 bills. We still have $451,000 just in outstanding,” she said. “We will see more money come in just prior to the sale.”

Birdwell said several people had reached out about purchasing delinquent tax bills.

Generally, third-party purchasers must register with the state if they plan to buy more than three certificates of delinquency in a county, more than five statewide or invest more than $10,000 statewide.

All third-party purchasers must also register with the county clerk before participating in the tax sale. In Barren County, that registration is due by Sept. 11.

The Barren County Clerk's Office Recordings Department can assist with details.

Current delinquent tax lists across Kentucky are available here.